2024-08-15T11:51:27-07:00 2023-09-30 752593210 Sutton Frost Cary LLP 200 E Front St Suite 200 Arlington TX 76011 990 2022-10-01 750978808 NATIONAL CUTTING HORSE ASSOCIATION NATI 8172446188 260 BAILEY AVENUE FORT WORTH TX 76107 DENISE WILLIAMS Treasurer 2024-08-15 true true Carroll Elizabeth Arnott P01965628 8176498083 2022 2024-08-08 14:25:15Z JAY WINBORN 260 BAILEY AVENUE FORT WORTH TX 76107 51085057 false X WWW.NCHACUTTING.COM X 1946 TX THE NCHA PROMOTES AND CELEBRATES THE CUTTING HORSE, WHOSE ORIGIN ON WESTERN RANCHES ALLOWS US TO SUPPORT RANCHING AND ITS WESTERN HERITAGE. 167 164 24 200 155930 4305017 4812774 20818779 24535001 542170 600246 400848 345853 26066814 30293874 37829 34000 0 2415349 2583935 0 952214 21201375 25623564 23654553 28241499 2412261 2052375 20030669 21887689 8785384 8042323 11245285 13845366 THE NCHA PROMOTES AND CELEBRATES THE CUTTING HORSE, WHOSE ORIGIN ON WESTERN RANCHES ALLOWS US TO SUPPORT RANCHING AND ITS WESTERN HERITAGE. BY ESTABLISHING RULES FOR THE CONDUCT OF CUTTING HORSE SHOWS, NCHA STRIVES TO GIVE CUTTERS A LEVEL PLAYING FIELD AND A PROGRESSIVE CLASS STRUCTURE, WHICH ACCOMODATES EVERYONE FROM THE BEGINNER TO THE ADVANCED COMPETITOR. NCHA DRAWS ON THE DIVERSE TALENTS AND BACKGROUND OF ITS MEMBERS, AND ENCOURAGES THEIR PARTICIPATION IN HELPING IT ACHIEVE THESE GOALS. false false Shows-Through exhibitions, NCHA Members can present their cutting horses for evaluation against horses of a similar skillset. NCHA Produces eight events and Approves more than one thousand events held by independent parties, each year. Approved events remit show results to the Association, where earnings data for horse and rider are retained for accolades. Judges-Exhibitors at events present their cutting horses for evaluation by NCHA certified Judges. Judges are granted certification through a testing and approval program. NCHA Produced and Approved events require certified judges for production and approval. Marketing-The promotion of exhibitors and the sport is managed by the Associations Marketing department. Athletes and the sport are promoted via social media and through the Associations monthly, printed magazine, The Cutting Horse Chatter. Operational Systems-Collection and calculation of Produced and Approved events data is managed through the Associations operational systems. The systems store earnings, awards and member data for each of the Associations major departments, including: Shows, Membership, Judges, Stallion Foal, and Youth. Stallion Foal-For the on-going concern and longevity of the sport, stallions and their offspring are promoted through the Stallion and Foal Program. Stallions are subscribed to the program for a corresponding breeding year, and the resulting offspring are nominated to the program. Funds resulting from the program are then utilized to incentivize members to breed, raise, and exhibit the offspring at NCHA Produced and Approved events.Youth-To promote future generations of cutters, the Association seeks to promote and develop youth members to compete, participate in leadership programs, and be eligible for a variety of financial and educational opportunities at NCHA Produced and Approved events. false true true true false false false false false true false false false false true false true false false true true false false false false false true false true false false false false false false true false false false false true true false false true 725 0 true 24 true true true false false false false false false false X 167 164 false false false false true true true true true false true true true true true true false true true true false X DENISE WILLIAMS 8172446188 260 BAILEY AVENUE FORT WORTH TX 76107 JAY WINBORN Executive Dir. 35.00 5.00 X 366694 0 24721 JIMMY VECERA SR SOFTWARE ARCHIT 40.00 0.00 135272 0 26350 SHIANNE MEGEL DIRECTOR OF SHOWS 40.00 0.00 125088 0 3972 PETE FANING DIRECTOR OF MARKET 40.00 0.00 105312 0 11942 ASHLEY EARLY COMPTROLLER 40.00 0.00 91985 0 11322 DENISE WILLIAMS Treasurer 40.00 0.00 X 100257 0 0 BRONC WILLOUGHBY Director 5.00 0.00 X 53725 0 0 RICK MOWERY Director 5.00 0.00 X 1333 0 0 SEE ATTACHED LIST FOR BOD DIRECTORS 0.00 0.00 X 0 0 0 979666 78307 5 false true false TROTTER & SCARMARDO PARTNERSHIP 1893FM 1362 NORTH CALDWELL TX 77836 CATTLE SUPPLIER 878215 JEFFREY THOMPSON 2819 TRADING POST RD WACO TX 76705 CATTLE SUPPLIER 231140 BRANDON SMITH 6800 E FM 476 PLEASANTON TX 78064 CATTLE SUPPLIER 205855 3K CATTLE 8514 JIM BAKER ROAD JUSTIN TX 76247 CATTLE SUPPLIER 591354 SHACKELFORD LLP 9201 N CENTRAL EXPY 4TH FLOOR DALLAS TX 75231 LEGAL SERVICES 260046 7 60000 2322769 2430005 305969 4812774 AFFILIATE INCOME 900099 1873894 1873894 ENTRY & SHOW FEES 900099 16511556 16511556 HORSE AUCTION COMMISIONS 900099 1436260 1436260 MEMBERSHIP DUES 900099 724721 724721 STALLS/PRACTICE PEN 900099 3000510 3000510 988060 988060 24535001 379817 379817 0 0 0 21011612 20791183 220429 220429 220429 0 0 0 ADVERTISING 541800 155930 155930 MISCELLANEOUS REVENUE 900099 45012 45012 SPECIAL PROJECTS 900099 144911 144911 345853 30293874 24724924 155930 600246 9000 9000 0 25000 25000 0 431622 172649 215811 43162 0 1667603 563197 909759 194647 37252 7506 24383 5363 299336 131096 136799 31441 148122 59297 70156 18669 0 272406 272406 52050 52050 0 0 48332 48332 582322 148360 215385 218577 705136 486463 8000 210673 0 123106 28163 94943 0 2160316 2014638 145678 38620 18640 12270 7710 0 274354 274354 0 0 121584 121584 183634 8625 175009 PREMIUMS 13169338 13169338 CATTLE 3279680 3279680 JUDGES & SHOW LABOR 1627695 1627695 AWARDS 1481120 1481120 1503871 710316 571583 221972 28241499 24215137 3074148 952214 7072957 1949731 0 0 2571395 2371609 0 0 0 0 545450 522237 6229695 4892092 1396038 1337603 8444829 15706509 0 0 0 0 20030669 21887689 690187 395657 8088791 7646173 6406 493 8785384 8042323 X 11111605 13686448 133680 158918 11245285 13845366 20030669 21887689 2052375 567436 -19730 X false true X true false RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false NCHAS TEXAS EVENTS PAC 260 BAILEY AVENUE FORT WORTH TX 76107 263023474 256484 true true false Part I-A, Line 1 - Direct and Indirect Political Campaign Activities THE ORGANIZATION HAS A SECTION 527 SEPARATE SEGREGATED FUND, NCHA'S TEXAS EVENTS PAC. THE ORGANIZATION COLLECTS VOLUNTARY DONATIONS FROM INDIVIDUALS AND REMITS THE DONATIONS TO NCHA'S TEXAS EVENTS PAC. THE DONATIONS ARE THEN DISTRIBUTED BY THE SEPARATE SEGREGATED FUND TO VARIOUS POLITICAL CAMPAIGNS. 139788 139788 2406083 1326944 1079139 1210464 1100113 110351 2473360 2465035 8325 1337603 X 30805266 567436 567436 30237830 56044 56044 30293874 28185455 28185455 56044 56044 28241499 Part X : FIN48 Footnote The majority of activities of NCHA are exempt from federal income taxes under section 501(c)(5) of the Internal Revenue Code (IRC). Some activities of the Association are subject to federal income taxes under unrelated business income rules. NCHA did not have material amounts of unrelated business income for the year ended September 30,2023.GAAP requires the evaluation of tax positions taken in the course of preparing the Associations tax returns and recognition of a tax liability (or asset) if the Association has taken an uncertain position that more likely than not would not be sustained upon examination by the Internal Revenue Service. Management has analyzed the tax positions taken by the Association, and has concluded that as of September 30, 2023, there are no uncertain tax positions taken or expected to be taken that would require recognition of a liability (or asset) or disclosure in the consolidated financial statements. europe 0 0 grant given 25000 25000 25000 general support 25000 wire 1 false false false false false false true NCHA CHARITIES FOUNDATION 260 BAILEY AVE FORT WORTH TX 76107 751796627 9000 0 SCHOLARSHIPS 1 0 Grantmaker's Description of How Grants are Used THE SCHOLARSHIP COMMITTEE MAKES SELECTIONS BASED ON THE CRITERIA OF THE INDIVIDUAL SCHOLARSHIPS (INCLUDING ADDITIONAL CRITERIA THAT MAY BE APPLIED BY DONORS OF SCHOLARSHIPS). IN ORDER TO RECEIVE THE FUNDS, THE STUDENT MUST PROVIDE A BILL FROM THE EDUCATIONAL INSTITUTION. THE FUNDS ARE PAID ONLY TO THE INSTITUTION. ANY REFUND FROM THE PAYMENT RETURNS TO THE NCHA. X false false false JAY WINBORN Executive Dir. 366694 24721 391415 JIMMY VECERA SR SOFTWARE ARCHIT 135272 26350 161622 X 123084 FMV X 99 20225 FMV X 1 8160 FMV X FURNITURE 1 5000 FMV X TACK 1 10000 FMV X CERTIFICATES 1 31950 FMV X JEWELRY 1 40000 FMV X TACK 1 50000 FMV X CERTIFICATES 1 13050 FMV X CERTIFICATES 72 4500 FMV false false false Form 990, Part VI, Section A, Line 6 THE ORGANIZATION ACCEPTS APPLICATIONS FOR PAID MEMBERSHIPS. MEMBERS PARTICIPATE IN CUTTING HORSE SHOWS AND COMPETITIONS. The Association is based upon a Membership of individuals with the intent of promoting the sport of cutting and cutting horses. Form 990, Part VI, Section A, Line 7a the Association haS members who have the power to elect or appoint one or more members to the governing body. The general membership elects the Board of Directors. The Board of DirectorS electS members to the Executive Committee, who oversee the quarterly activities of the Association. Staff manage day-to-day operations for the Association. Form 990, Part VI, Section A, Line 7b THE MEMBERSHIP OF THE ORGANIZATION MUST VOTE TO APPROVE ANY CHANGES TO THE ORGANIZATION'S GOVERNING DOCUMENTS. Form 990, Part VI, Section B, Line 11b the form 990 will be reviewed prior to filing by the comptroller and the board treasurer. Form 990, Part VI, Section B, Line 12c OFFICERS, DIRECTORS AND KEY EMPLOYEES ARE REQUIRED TO DISCLOSE ANNUALLY INTERESTS THAT COULD GIVE RISE TO CONFLICTS. THE ORGANIZATION REGULARLY AND CONSISTENTLY MONITORS COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY BY REVIEWING AND CONFIRMING FINANCIAL TRANSACTIONS. Form 990, Part VI, Section B, Line 15a The compensation of the executive director is determined via comparable data given the geographic location, skillset, and experience. the compensation is also reviewed annually during regularly scheduled reviews between the chair of the board and chair of the finance committee. Form 990, Part VI, Section C, Line 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, FINANCIAL STATEMENTS, AND FORM 990 AVAILABLE TO THE PUBLIC UPON REQUEST. NCHA CHARITIES FOUNDATION 260 BAILEY AVENUE FORT WORTH TX 76107 751796627 SUPPORT NCHA TX 501(C)(3) LINE 12A,I NA false NCHAS TEXAS EVENTS PAC 260 BAILEY AVENUE FORT WORTH TX 76107 263023474 COLLECTS DONATIONS FOR POL. CAMPAIGNS TX 527 N/A NCHA true false true true false false false false false false false false false false true true false false true false NCHA CHARITIES FOUNDATION b 9000 CASH GIVEN NCHA CHARITIES FOUNDATION c 60000 CASH RECEIVED NCHAS TEXAS EVENTS PAC r 231246 CASH PAID